The European Commission has released the Omnibus Simplification Package, a major reform aimed at reducing ESG reporting burdens, simplifying due diligence rules, and unlocking billions in green investments. The package, which includes Omnibus I and Omnibus II, is set to cut €6.3 billion in administrative costs while ensuring businesses stay aligned with the EU’s carbon neutral strategy. 

One of the biggest changes is a significant reduction in the scope of the Corporate Sustainability Reporting Directive (CSRD), now exempting 80% of previously covered businesses. Only large companies with 1,000+ employees and revenues exceeding €50 million will be required to comply, and reporting deadlines have been extended to 2028. Smaller companies can still voluntarily disclose ESG data but are no longer obligated. 

The Corporate Sustainability Due Diligence Directive (CSDDD) has also been restructured to lessen compliance demands. Due diligence requirements will now apply only to direct business partners, eliminating the need for businesses to track indirect supply chain risks unless specific concerns arise. Additionally, legal liability provisions have been adjusted, placing accountability under national laws rather than EU-wide regulations. 

The Carbon Border Adjustment Mechanism (CBAM) is also seeing significant modifications. The new 50-tonne threshold will exempt 90% of small importers while still capturing 99% of emissions. Reporting processes have been streamlined to make compliance easier and faster for companies still under CBAM rules. 

Additionally, the InvestEU program will expand by €50 billion, accelerating public-private investment in clean energy, digitalization, and infrastructure. These reforms balance economic growth with sustainability goals, ensuring Europe remains a leader in carbon-neutral development while making compliance more manageable for businesses. 

The European Parliament and Council will now review the package, with fast-tracked approval expected for CSRD reporting delays and CBAM exemptions. 

情報源 

https://esgnews.com/the-eus-omnibus-simplification-is-out-what-businesses-need-to-know/ 

https://commission.europa.eu/news/commission-proposes-cut-red-tape-and-simplify-business-environment-2025-02-26_en 

https://ec.europa.eu/commission/presscorner/detail/da/qanda_25_615 

https://publyon.com/eu-omnibus-package-what-could-it-mean-for-businesses/